We have measured the low-temperature electron transport properties in a front-gated GaAs/Al0:33Ga0:67As heterostructure. Collapse of spin-splitting and an enhanced Lande jgj-factor at both Landau level filling factors ˚ = 3 and ˚ = 1 were observed. Our experimental results show direct evidence that the electron-electron interactions are stronger at ˚ = 3 than those at ˚ = 1 over approximately the same perpendicular magnetic field range. Moreover, we observed an enhancement of the magnetoresistivity of a two-dimensional electron system with an increasing parallel magnetic field. Using a simple model, we suggest that the increase of the magnetoresistivity is due to spin but the model over-estimates the Lande jgj factor in our system.